--- title: "Summary of Accrued Salaries of Organizations in \"Accounting for Kazakhstan 3.0\": Configuration, Indicators, Reconciliation" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/svod-nachislennoy-zarplaty-organizaciy-v-buhgalterii-dlya-en source: BuhGPT --- # Summary of Accrued Salaries of Organizations in "Accounting for Kazakhstan 3.0": Configuration, Indicators, Reconciliation > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the month. You have closed the payroll, but before submitting the tax return form 200.00, you need to quickly see the overall picture: how much has been accrued for all employees, how much has been w --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the month. You have closed the payroll, but before submitting the tax return form 200.00, you need to quickly see the overall picture: how much has been accrued for all employees, how much has been withheld for individual income tax (IIT) and pension contributions (PC), how much has been contributed by the company, and how much employees will receive in hand. Opening each employee's card would take an hour of work. Instead, you open the Summary of Accrued Salaries of Organizations — and see the total for the entire organization on one page, broken down by departments and types of accruals. Discrepancies can also be caught here: if the "Amount to be Paid" line in the summary does not match the total of the payment orders, it means that a document has not been processed somewhere or a bonus has been accrued twice. This is a report, not a document. It does not post or change anything in the accounting — it reads already made movements and presents them in a convenient form. Therefore, you cannot "spoil" the data with a report: you can only misconfigure it and get the wrong number. 1. Purpose The summary collects accruals, withholdings, and contributions for the selected period into a single table for the organization. It provides a total of "accrued — withheld — to be paid" and the amounts of taxes and employer contributions (OSMS, SC, social tax, PVR). It is the main tool for reconciling payroll before payment and before submitting form 200.00. 2. Where to find Section "Payroll" → block "Payroll Reports" (or the "Reports" button on the main page of the section) → "Summary of Accrued Salaries". A quick way is to open it directly via the navigation link. Copy the line below, in 1C click "Service" → "Go to Navigation Link" (or Ctrl+F11 in some configurations) and paste: e1cib/list/Report.SummaryOfAccruedSalariesOfOrganizations 2a. How to know your release Menu "Help" → "About the Program" (or the "i" icon / 1C logo in the upper right corner). In the opened window, you will see the platform version (for example, 8.3.24.xxxx) and the configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release differs, some button labels may be named differently, but the logic of the report remains the same. 3. How to fill (configure) The report has no "document fields" — there are selection settings. Let's break down each one. Setting Purpose What happens in case of error Period (from… to…) — mandatory Specifies which month/interval to take data from If you set a different month — the summary will show past or zero salary; for 200.00 always take exactly one reporting month Organization — mandatory (if there are several in the database) Limits the summary to one legal entity With multiple companies without selection, you will get a "mess" from all organizations at once Department Show the summary only for a shop/department Empty = entire organization; fill it in — you will see a part, and the total will not match the overall Employee Check one person Leave empty for a complete summary Row grouping Order of nesting: Department → Employee → Type of accrual If you remove "Employee" — you will only see totals, without breakdown by individuals Indicators (columns) Which amounts to display: accrued, IIT, PC, OSMS, to be paid, employer contributions If you disable the necessary column — you will "lose" the tax visually, although it exists in the accounting Order of work: - Set the period — usually the beginning and end of the reporting month. - Select the organization. - If necessary, add a selection by department or employee through the "Settings" / "Filters" button. - Check the composition of columns in "Indicators" — by default, the main ones are included. - Click "Generate" (F5). Tip: do not display all columns at once. For reconciliation to be paid, "Accrued / IIT / PC / OSMS / To be paid" is sufficient. For tax return form 200.00, add "OSMS", "SC", "Social tax", "PVR". 4. Detailed example with numbers Initial data (September 2026): - One employee, salary 300,000 ₸, standard deduction for IIT applies. - Current RK regulations 2026: MPR = 4,325 ₸, MZP = 85,000 ₸, basic deduction for IIT = 30 MPR = 129,750 ₸. Calculation (as the report will show for this employee): Indicator Formula Amount, ₸ Accrued salary 300,000 PC (10%) 300,000 × 10% 30,000 OSMS (2%) 300,000 × 2% 6,000 Taxable income IIT 300,000 − 30,000 − 6,000 − 129,750 134,250 IIT (10%) 134,250 × 10% 13,425 To be paid 300,000 − 30,000 − 6,000 − 13,425 250,575 Contributions and taxes at the expense of the employer (also in the summary): Indicator Base Rate Amount, ₸ OSMS 300,000 3% 9,000 SC (social contributions) 300,000 − 30,000 = 270,000 5% 13,500 Social tax (300,000 − 30,000 − 6,000) × 6% − SC = 264,000 × 6% − 13,500 — 2,340 PVR 300,000 3.5% 10,500 Entries reflected in the summary (they are generated by the document "Accrual of Salaries to Employees", not the report itself). Standard chart of accounts of RK: Operation Debit Credit Amount, ₸ Salaries accrued 7210 3350 300,000 IIT withheld 3350 3120 13,425 PC withheld 3350 3220 30,000 OSMS withheld 3350 3241 6,000 OSMS accrued (employer) 7210 3241 9,000 SC accrued 7210 3210 13,500 Social tax accrued 7210 3150 2,340 PVR accrued 7210 3220 10,500 Verification: turnover on credit 3350 (300,000) minus withholdings (13,425 + 30,000 + 6,000 = 49,425) = 250,575 ₸ — the same figure "To be paid" as in the summary. If it does not match — look for an error in the accruals. 5. Types of operations (usage options) The report is customizable, there are no "types of operations" like in a document, but in practice, it is used in several modes: - Full summary for the organization — total for the month for all. - Summary by departments — for distributing costs by shops/projects. - Summary by employees — detailed breakdown before payment. - Summary by types of accruals — how much went to salaries, bonuses, vacation pay, sick leave. - Summary for tax return form 200.00 — with columns for all taxes and contributions. A configuration option can be saved with the "Save Settings" button and called up again. 6. What is formed when generating The report does not create entries, does not send electronic invoices (ESF)/SNT and does not write movements in registers — it is only reading. It takes data from already made movements: - salary calculation registers (accruals, withholdings, taxes), - accounting entries on accounts 3350, 3120, 3210, 3220, 3241, 3150. Therefore, if the summary is empty — the problem is not with the report, but with the fact that the accrual documents have not been processed or have been processed for a different period. 7. Printed forms The report itself is a printed form. Available: - Print (Ctrl+P) — output of the summary to the printer. - Save — export to Excel (.xlsx), PDF, Word, 1C spreadsheet document (.mxl). - Send by email — as an attachment from the report window. There are no separate forms (payroll, payment order) for the summary — there are specific reports and documents for them in the "Payroll" section. 8. Common errors "The report contains no data" (empty form after "Generate"). Reason: the document "Accrual of Salaries to Employees" has not been processed, or the reporting period does not match the accrual date, or the wrong organization has been selected. Check the period and process the accruals. Amounts in the summary do not match the turnover on account 3350. Usually, the accrual has been processed, but corrections have been made retroactively, and the document has not been reprocessed. Perform "Operations" → "Group Reprocessing of Documents" for the month. "To be paid" is more than actually paid. Accruals have entered the summary for which IIT/PC has not yet been withheld (not calculated). Recalculate the salary and regenerate the report. Duplicate amounts. Usually, two accrual documents for one month (for example, a bonus entered again). Find the extra document through the breakdown by employee (double-click on the amount). The column with the tax (OSMS/SC) is not visible. The column is disabled in the settings. Open "Settings" → "Indicators" and enable the necessary one. 9. FAQ Is the summary and form 200.00 the same? No. The summary is an internal control report. 200.00 is a state form for the tax committee. The summary is used to reconcile figures before filling out 200.00; the data must match. Why is the IIT in the summary less than 10% of the salary? Because IIT is calculated not from the salary, but from the taxable income: salary minus PC (10%), minus OSMS (2%), minus the standard deduction 30 MPR (129,750 ₸ in 2026). Since 2026, the deduction is exactly 30 MPR, not 14 MPR as it was before. Is there a ceiling on the base for PC? Yes. The PC base is limited to 50 MZP per month (50 × 85,000 = 4,250,000 ₸). If the income is higher, PC is calculated only from the ceiling — the summary will show the correct amount. Can I get a summary for just one department? Yes, add a selection by department in the settings. Then the total will show part of the organization — remember this when reconciling with the overall turnover. Does the report create entries? No. The entries are generated by the document "Accrual of Salaries to Employees". The summary only shows the result. How to see what the amount consists of? Double-clicking on the number opens the breakdown — down to the specific employee, type of accrual, and document. The summary is empty, although the salary has been accrued. What to do? Check three things: the reporting period = the month of accrual, the correct organization is selected, the accrual document is processed (not saved "in draft"). Why is the social tax so small? The social tax (6%) is reduced by the amount of social contributions (SC, 5%). In the example: 264,000 × 6% = 15,840, minus SC 13,500 = 2,340 ₸. The summary shows the final amount to be paid. Can I export the summary to Excel for the chief accountant? Yes — the "Save" button → .xlsx format. Formulas are not transferred, values are exported. For what period is it better to generate? For reconciliation before payment and tax return form — strictly one reporting month. For a quarter/year, generate separately for dynamic analysis. 10. Related documents Data in the summary comes from: - "Accrual of Salaries to Employees" — the main document from which accruals, IIT, PC, OSMS, employer contributions are taken. - Documents "Vacation", " --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_